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Privacy and Security of Student Data (Follow-Up)
… safeguarding its data and ensuring the confidentiality, integrity, and availability of its systems. SED is charged …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followTown of Lincoln - Town Clerk (2023M-31)
… with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilBronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Legal and Regulatory Authority To Do Business
… Registration NYS Office of Attorney General Certified in New York as Minority Business Enterprises (MBE) or Women … NonDegree Granting Proprietary Schools in NY NYS Department of Education – Charter Schools NYS Office … a propsective vendors legal and regularatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessOceanside Union Free School District – Monitoring Internet Use (2022M-195)
oceanside, school, audit, internet use
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oceanside-union-free-school-district-2022-195.pdfPine Bush Central School District – IT Asset Management (S9-22-21)
audit, school, pine bush, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/pine-bush-central-school-district-S9-22-21.pdfHempstead Union Free School District – Management of District Resources (2014M-253)
… was to assess internal controls over the management of District resources for the period July 1, 2011 through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and … partnered with a private firm - SourceHOV - to provide equipment and services needed to process the paper returns. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsIX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster … Division of Budget (DOB), Department of Homeland Security and Emergency Services (DHSES), the Statewide Financial … guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceCarle Place Union Free School District – Payroll (2016M-69)
… payroll clerk performs procedures to double check her own work, the review process should involve someone independently … could include initiating management reviews of the work performed by the payroll clerk or having someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Putnam Valley Central School District – Financial Condition (2016M-135)
… of Audit The purpose of our audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
Determine whether the District is providing transportation to eligible nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-107.pdfOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
Determine whether the Board and District officials effectively managed the District’s financial condition and ensured that fuel records were accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/onondaga.pdfByron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without … Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157East Ramapo Central School District – Budget Review (B21-5-4)
The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed budget for the 2021-22 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-ramapo-budget-review-b21-5-4.pdfMarion Central School District – Tuition Reimbursements (2016M-11)
… of Audit The purpose of our audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or … Develop or approve operating budgets or ensure proper accounting or financial records were prepared or maintained. … not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight